CLA-2-62:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 heather Lane
Wantagh, New York 11793
RE: The tariff classification of a child’s costume from China.
Dear Ms. Benedetto:
In your letter dated December 03, 2009, received by this office on January 12, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Style CS10-0119 Princess Jewel Costume consists of a dress and hoop petticoat. The dress is made of woven 100 percent polyester fabric. The long dress has puff sheer sleeves, brocade design down the front of the bodice, a sheer peplum and a hook and loop closure at the back. The double hoop petticoat is made of knit net 100 percent polyester fabric has and elasticized waist.
The costume is well made with styling, sturdy waist and seams.
Style CS10-0119 Princess Jewel Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the Style CS10-0119 Princess Jewel Costume dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem.
The applicable subheading for Style CS10-0119 Princess Jewel Costume hoop petticoat, will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Girls’." The duty rate will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division